The tariff classification of footwear from China

N004362 December 20, 2006 CLA-2-64:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6405.20.90 Ms. Susan S. Park Quiksilver Americas, Inc. 15202 Graham Street Huntington Beach, CA 92649 RE: The tariff classification of footwear from China Dear Ms. Park: In your letter dated December 8, 2006 you requested a tariff classification ruling. The submitted half pair sample is identified in your letter as a man’s house slipper with the style name of “Surf Check Mid,” which is intended exclusively for indoor use. The slipper has, as you state, a polyester tweed-like textile material upper that covers the ankle. The slipper also has a man-made fleece lining and a cemented-on EVA plastic outer sole to which a layer of textile fabric material has been adhered to the outer surface. Note 4(b), Chapter 64, Harmonized Tariff Schedule of the United States (HTSUS) states that the constituent material of the outer sole shall be taken to be the material having the greatest surface area in contact with the ground, no account being taken of accessories or reinforcements such as spikes, bars, nails, protectors or similar attachments. The Explanatory Notes to Chapter 64, HTS, offer the term “when in use” to the external surface area of the outer sole determination. Visual examination of the sole of this indoor use slipper indicates that it consists of a unit-molded rubber/plastic to which a layer of textile fabric has been adhered to the external surface area that is in contact with the ground. We have determined that the constituent material of the outer sole of this indoor slipper is textile. The applicable subheading for the slipper identified as style name “Surf Check Mid” will be 6405.20.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear, with uppers of textile material and outer soles of other than rubber, plastics, leather or composition leather; in which the upper, by weight, predominately consists of other than vegetable fibers or wool (linings, accessories or reinforcements not included). The rate of duty will be 12.5% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. We note that the sample that you have provided has not been marked with the country of origin. Therefore, if imported as is, the footwear does not meet the country of origin marking requirements of the marking statute and will be considered not legally marked. We are returning the sample as you requested. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Richard Foley at 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division